According to a summary of the payroll of Sinclair Company, S545,000 was subject to the 6.0% social security tax and the 1.5% Medicare tax. Also, $10,000 was subject to state and federal unemployment taxes. Calculate the employer's payroll taxes using the following rates: state unemployment tax, 5.4%; federal unemployment tax, 0.8% Journalize the entry to record the accrual of the employer's payroll taxes. (b)